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Busyness, Tenure, Meeting Frequency of the CEOs, and Corporate Social Responsibility Disclosure

Author

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  • Melinda Cahyaning Ratri

    (Department of Accounting, Faculty of Economic and Business, Universitas Airlangga, Jawa Timur 60115, Indonesia)

  • Iman Harymawan

    (Department of Accounting, Faculty of Economic and Business, Universitas Airlangga, Jawa Timur 60115, Indonesia)

  • Khairul Anuar Kamarudin

    (Faculty of Business, University of Wollongong in Dubai, Dubai, United Arab Emirates)

Abstract

This study aimed to analyze the relationship between busyness, tenure, and the frequency of CEO meetings and corporate social responsibility (CSR) disclosure. This study used 624 observations from 78 companies listed on the Indonesia Stock Exchange and the Global Reporting Initiative (GRI) database for the 2010–2018 period. This study indicated that companies with busy CEOs or CEOs with long tenure produce fewer CSR disclosures. On the other hand, companies with CEOs who frequently attend board meetings generate more CSR disclosures because they can absorb a lot of useful information to address the changing social and environmental issues. Companies can limit the activities and tenure of the CEO and increase the awareness of the CEO to attend board meetings to encourage the firm’s sustainability. Companies with busy CEOs and long tenure result in less CSR disclosure. Furthermore, the frequency of CEO meetings can enhance CSR disclosure.

Suggested Citation

  • Melinda Cahyaning Ratri & Iman Harymawan & Khairul Anuar Kamarudin, 2021. "Busyness, Tenure, Meeting Frequency of the CEOs, and Corporate Social Responsibility Disclosure," Sustainability, MDPI, vol. 13(10), pages 1-22, May.
    • Handle: RePEc:gam:jsusta:v:13:y:2021:i:10:p:5567-:d:555932
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